CLA-2-34:RR:NC:SP:236 L86541

Ms. Sonia Medina
Flegenheimer International, Inc
227 W. Grand Avenue
El Segundo, CA 90245

RE: The tariff classification of Organic Liquid Foliar Fertilizer from Brazil

Dear Ms. Medina:

In your letter dated July 19, 2005, on behalf of your client, I. Mochnizuki Trading, Inc., you requested a tariff classification ruling.

Your descriptive literature states that the Organic Liquid Foliar Fertilizer consists of mixed extracted liquids from the fermentation of animal and vegetable materials.

The applicable subheading for the Organic Liquid Foliar Fertilizer will be 3101.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animals or vegetable products. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division